About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-226065 1 (1987-03-23)

handle is hein.gao/gaobadmqg0001 and id is 1 raw text is: __ __ __ __ __ __/ 22?: 54 C The Comptroller General of the United States Wahinglon, IC. 20548 Decision Matter of': Internal Revenue Union--Provision Service Federal Credit of Automatic Teller Machine B-226065 .1arch 23, 1987 DIGEST The Int teller Credit Section S 1770) provide charge. definit clearly cecisio amended special if admi ernal Revenue Service may provide an automatic machine at its own expense to the Federal Union located at its Atlanta Service Center. 124 of the Federal Credit Union Act (12 U.S.C. generally authorizes Government agencies to space and services to credit unions without Section 515 of Public Law 97-320, which added ion of services to 12 U.S.C. S 1770, was enacted in response to prior Comptroller General ns holding special services unauthorized. As , statute is now sufficiently broad to encompass services, including an automatic teller machine, nistratively determined to be necessary. DECISION The Director of the Revenue Service (IRS the IRS may provide Federal Credit Union Atlanta Service Center, Internal ), requested our decision on whether an automatic teller machine to the located at the Center. The Director states that the Center operates on three shifts, 7 days a week, 365 days a year. During the tax season, the Center employs a staff of over 5,500 people. In addition to other on-site services, Federal Credit Union banking services are provided. These services are relied upon heavily by the IRS employees. However, the Credit Union is closed to employees on two of the three shifts because of the overhead costs of night operations such as staff and computer time. The IRS and Credit Union have considered various alter- natives, and have concluded that an automatic teller machine is the best way to provide banking se-vices to employees on all three shifts. Under the proposal, the IRS would purchase the machine and the Credit Union File: Date;

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most